Journal entries

THE JE WILL B-:

SALARY A/C DR(INDIRECT EXP)

  TO PF PAYABLE A/C(CURRENT LIB)

  TO SALARY PAYABLE A/C(CURRENT LIB)

                                    AFTER THIS PASS A PAYMENT ENTRY IE.

SALARY PAYABLE A/C DR

     TO CASH/ BANK A/C

HOPE IT HELPS

Dear sachin kakkar

well this entry will reduce the profit.

but is there any entry we can make which creates only liability ?

is this question correct or wrong ? Please suggest me